sjeced instructure.com The following information relates to Drexler Inc.'s Year 3 financials: Direct labor $420,000 Direct materials 210,000 Variable overhead 205,000 Fixed overhead 355,000 Variable SG&A expenses 150,000 Fixed SG&A expenses 195,000 Year 3 period costs for Drexler, under both the absorption and variable cost methods, will be Absorption Cost Method: $345,000: Variable Cost Method: $700,000 Absorption Cost Method: $550,000: Variable Cost Method: $905.000 Absorption Cost Method: $345,000: Variable Cost Method: 5905,000 Absorption Cost Method: $550,000: Variable Cost Method: $700,000